A Study On The Systematization Of Environmental Tax Law In China

Along with the rapid development of China's economy,environmental issues increasingly become an important factor restricting the sustainable development of economic and social.Among of the measures to deal with environmental problems,environmental tax,which compared with the traditional environmental management means is more economic irritability and inducement,can effectively make up for environmental costs,high efficiency,lack of flexibility and other shortcomings.Under the guidance of the concept of ecological civilization and green development,and under the background of national tax reform,the Environmental Protection Tax Law was passed in December 2016.Environmental Protection Tax Law as China's first dedicated to the purpose of environmental protection tax law,will promote the establishment of China's environmental tax system.Based on the analysis of the present situation of China's environmental tax legislation,this paper constructs the environmental tax law system of our country in order to promote the perfection and development of China's environmental tax system.The main contents are as follows:The first part mainly discusses the basic theory of environmental tax law system,including the environmental tax name,and the broad and narrow sense of the connotation of environmental taxes.And ultimately define the environmental taxes from the broad sense.On the basis of the analysis of the environmental tax legislation system and environmental tax legal system,this article discusses the environmental tax law system research from the two aspects.The second part' mainly analyzes the current situation of environmental tax legislation in China,including the environmental pollution tax,resource tax and environmental related tax in the other tax laws.There is a chart to make the situation more clearly to understand.Through the analysis of the current situation of China's environmental tax legislation,it is found that there are some problems such as low legal effect level,narrow taxation scope and lack of environmental taxation legislation in China's environmental tax legislation.The third part mainly discusses the basic idea of constructing our country's environmental tax law system.First of all,establish the the basic principles of environmental tax law system,including environmental protection and economic development of the principle of coordination,the principle of tax fairness,the principle of liability for damage,and the overall principle of gradual and progressive coordination.Secondly,through the analysis and comparison,this article chooses the program of Independent and Reformed Integration to build China's environmental tax law system.The fourth part is the basic idea of China's environmental tax system.First level is the basic provisions of environmental taxes.The second level is the environmental tax single law,including environmental pollution tax law,resource tax law and carbon tax law.The third level is the other tax law in the environmental tax.The fifth part is the concrete suggestion of the construction of our country's environmental tax law system,including the implementation of the basic provisions of the environmental tax legislation,to further improve the Environmental Protection Tax Law,to promote resource tax reform,the gradual introduction of carbon dioxide tax law,improve the existing tax law environmental tax regulations,Standardize local legislative authority,and improve the supporting implementation system.The conclusion part emphasizes the importance of environmental tax,and puts forward some problems that need to be paid attention to constructing environmental tax law system.